The cash book shows a bank balance of 7,800. On comparing the cash book with passbook the following discrepancies were noted:
(a) Cheque deposited in bank but not credited 3,000
(b) Cheque issued but not yet present for payment 1,500
( c) Insurance premium paid by the bank 2,000
(d) Bank interest credit by the bank 400
(e) Bank charges 100
(d) Directly deposited by a customer 4,000
